Free tax tool
Do you pay 0% company tax?
Small companies in Nigeria pay no company income tax under the 2026 rules. Check if yours qualifies.
You qualify as a small company.
Small companies pay 0% company income tax and no development levy.
Company income tax₦0
Development levy₦0
Total estimate₦0
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The small company test
- Yearly turnover of ₦100,000,000 or less
- Total fixed assets of ₦250,000,000 or less
- Not a professional services business
Meet all three and you pay 0% company income tax. You still file your company tax return every year.
Based on the Nigeria Tax Act 2025, effective 1 January 2026. Confirm with your tax adviser before filing.
Your next VAT return is due on the 21st.
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